Относно конституционно дело № 14 от 2019 г.
On constitutional case No. 14 of the year 2019

Summary/Abstract: The study examines the specifics of the legal effects which occur in the cases of nonperformance of the tax registration obligation, which the Value Added Tax Act (VATA) treats as a legal event the occurrence of which gives rise to both an obligation to carry out an official registration in accordance with the procedure set forth in law as well as to a public State receivable in the amount of the tax due on the added value. In case of a failure in the timely performance of the tax registration obligation, an administrative sanction is imposed to the detriment of the taxable person and, on certain hypotheses, the amount of this sanction may reach the amount of tax due on the added value. It is argued that the legislator’s approach to regulating the matter of occurrence of an obligation to pay a tax in accordance with the procedure under the VATA on the grounds of untimely registration of the taxable person is anticonstitutional, and detailed considerations in support of this assertion are provided.

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